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The short answer
You are tax resident in Italy for a tax year if, for most of that year (183 days, or 184 in a leap year), you are registered in an Italian comune's population registry, or have your residence or domicile in Italy, or are physically present in Italy. Since 2024, days need not be consecutive, part days count, and registry entry is only a rebuttable presumption. The tests apply to the calendar tax year as a whole.
Why the question matters
Tax residence decides what Italy taxes. A resident is taxed on worldwide income, including rent, interest and gains from Nigeria, and must report foreign assets in quadro RW. A non-resident is taxed only on Italian income. For a Nigerian who arrives on a work permit in spring or leaves in the autumn, the exact rule decides whether a whole year's Nigerian income enters the Italian return.
The four tests in art. 2 TUIR since 2024
Legislative decree 209/2023 rewrote art. 2 of the TUIR from 1 January 2024. EC News (February 2025) summarises the criteria. You are resident if any one of them is met for the greater part of the tax period:
- Registry (anagrafe)
- Registration in the population registry of an Italian comune. Since 2024 this is a rebuttable presumption, not an absolute one.
- Residence
- Your residence in the civil-law sense, broadly where you habitually live.
- Domicile
- Now a tax-specific concept, separate from the civil code's "principal seat of business and interests". Agenzia delle Entrate Circolare 20/E of 4 November 2024 explains how it is applied.
- Physical presence
- New from 2024: being in Italy, with fractions of a day counted.
"Greater part of the tax period" means 183 days, or 184 in a leap year. The days do not have to be consecutive: separate stays are added together.
How this works for someone arriving from Nigeria
Italy's tax period for individuals is the calendar year, and the test looks at that year as a whole. The practical result is all or nothing for each year:
| Example (illustrative) | Days meeting a test in the year | Likely result under domestic rules |
|---|---|---|
| Arrives 1 March 2026, stays, registers at the comune in April | About 306 days present | Resident for 2026 |
| Arrives 15 September 2026 | About 108 days present, registry for under 183 | Not resident for 2026 unless another test covers most of the year; resident for 2027 if she stays |
| Seasonal stays of 100 + 90 days in the same year | 190 days, added together | Resident for that year |
| Registered in a comune but living in Lagos all year | Registry for 365 days | Presumed resident; since 2024 the presumption can be rebutted with proof the other tests were not met |
The day counts in the table are worked from the calendar and are examples, not rulings. Note the second row: a September arrival may remain outside Italian tax residence for the arrival year, which keeps that year's Nigerian income out of the Italian return. A March arrival is resident for the whole year, including the months spent in Nigeria before the move.
Registering with the comune and the codice fiscale
Getting a codice fiscale does not make you resident; it is only a tax code (see codice fiscale for Nigerians in Italy). Registering your residence at the comune's anagrafe is different: it starts the registry test running. Many services, from the health card to a residence-based bank account, depend on it (see registering your residenza). Because the registry presumption is now rebuttable, the real facts of presence and domicile count as much as the record.
Leaving part-way through a year
The same arithmetic runs in reverse when you leave. Someone who leaves Italy for Lagos on 30 April has spent about 120 days of that year in Italy, so on presence alone she would not be resident for the year of departure. But if she stays registered at the comune, the registry presumption keeps running, and she must be able to show that residence, domicile and presence were all outside Italy for most of the year. Cancelling the registration promptly and keeping evidence of the new home in Nigeria (a tenancy, utility bills, school enrolment for children) matters. The full picture is in moving back to Nigeria: AIRE and Italian tax.
Evidence worth keeping
- passport stamps, boarding passes and travel bookings for every trip;
- the date of your comune registration and of any cancellation;
- your Italian tenancy or property deed, and the date your family joined you;
- employment contract start and end dates.
Nigeria's view at the same time
Becoming resident in Italy does not end Nigerian residence automatically. Nigeria applies its own tests, including a permanent home available and immediate family ties, and the two countries have no general treaty tie-breaker. See does Nigeria tax my Italian salary for the Nigerian side.
What to check first
- Note your arrival date and every trip out of Italy; keep boarding passes.
- Count days for each calendar year, including part days in Italy.
- Record when you registered with the comune and when your family joined you.
- If you arrived late in a year, check whether you meet any test for 183 days of it.
- If you are resident, list Nigerian income and assets for the return and quadro RW.
Where Pryme fits
Newcomers often keep naira savings while setting up in Italy. A Pryme account keeps naira and euro side by side, so you can see what you hold in each currency when it comes to quadro RW. This is information, not tax advice.
Questions people ask
How many days to become tax resident in Italy?
The tests must be met for most of the tax year: 183 days, or 184 in a leap year. Days are added together even if not consecutive, and part days count for physical presence.
Does getting a codice fiscale make me tax resident in Italy?
No. The codice fiscale is a tax code. Registry registration at the comune, residence, domicile and physical presence are the tests.
If I arrive in Italy in September, am I resident that year?
Usually not, unless another test covers most of the year. You would normally become resident from the following year if you stay.
Is registration at the anagrafe conclusive?
Not since 2024. It is a presumption you can rebut by showing that none of the other tests were met for most of the year.
Sources
- EC News: Residenza fiscale delle persone fisiche, nuovi criteri e recenti chiarimenti della prassi (5 Feb 2025) · accessed Oct 2026
- PwC Worldwide Tax Summaries: Nigeria, individual residence (reviewed 29 May 2026) · accessed Oct 2026
This article is general information, not financial, legal or tax advice. Products described are provided under the terms on this site and are subject to regulation and eligibility.